List of exceptional cases to do bank details changes on behalf of client

There are certain exceptional
circumstances under which SARS will allow such verification of banking details
to be done by a person who is not the account holder and who has power of
attorney. Such a person will still have to visit a SARS branch with the
relevant documents depending on the exceptional circumstances.

Scenario 1 - VAT:

The following are the exceptional circumstances
as well as the relevant material to be presented in respect of a Sole
Proprietor (Individual) vendor:

In the case of an estate (individuals):

In the case of a deceased estate, a letter of
authority/executorship signed and stamped by the Master of the High Court; or

In the case of insolvent estate, a letter of appointment signed
and stamped by the Master of the High Court;

Valid original or a temporary identity document/passport/driving
licence of the executor or the trustee and a certified copy thereof;

Copy of the bank statement/original letter from the bank with
the original bank stamp not more than three months old confirming executor’s or
estate late bank account details and

Copy of proof of residential address of the executor or the
trustee.

In the case of a vendor who is incapacitated or
terminally ill:

Letter of appointment as an administrator signed and stamped by
the Master of the High Court; Valid original or a temporary identity document/passport/driving
licence of an appointed person and a certified copy thereof;

Original medical certificate from a registered doctor or
hospital confirming that the vendor is terminally ill or bedridden. The
certificate must not be more than three months old.

Copy of the bank statement with original bank stamp or ABSA
eStamped statement not more than three months old that confirms the account
holder's legal name, account number, account type and branch code where
applicable; or in the case and only based on exception where the taxpayer
opened a new bank account and cannot produce a bank statement, an original
letter from the bank on the bank letterhead with the original bank stamp
confirming the account holder’s legal name, account number, account type,
branch code and reflecting the date the bank account was opened and

From both the incapacitated/terminally ill vendor and
the appointed person: Proof of residential address.

In the case of a vendor who is imprisoned:

Power of Attorney appointing a person as a representative
vendor;

Valid original or a temporary identity document/passport/driving
licence of an appointed person and a certified copy thereof;

Certified copy of identity document/passport/driving licence of
an imprisoned vendor;

Original signed letter from the Department of Correctional
Services confirming that the vendor is imprisoned for a specific period. The
letter must not be more than three months old; and

Copy of the bank statement with the original bank stamp or ABSA
eStamped statement not more than three months old that confirms the account
holder's legal name, account number, account type and branch code where
applicable; or in the case and only based on exception where the taxpayer
opened a new bank account and cannot produce a bank statement, an original
letter from the bank on the bank letterhead with the original bank stamp
confirming the account holder’s legal name, account number, account type,
branch code; and reflecting the date the bank account was opened.

The following are
the exceptional circumstances as well as the relevant material to be presented
in respect of a company:

In the case where a representative vendor is
temporarily outside the Republic –

Power of Attorney appointing a person as a representative
vendor;

Valid original or a temporary identity document/passport/driving
licence of an appointed person and a certified copy thereof;

Original letter from the company (on the company’s letterhead)
confirming that the representative taxpayer is temporarily outside the
Republic;

Copy of the Memorandum of Incorporation;

Copy of the bank statement with the original bank stamp or ABSA
eStamped statement not more than three months old that confirms the account
holder's legal name, account number, account type and branch code, where applicable,
or in the case and only based on exception where the client opened a new bank
account and cannot produce a bank statement, an original letter from the bank
on the bank letterhead with the original bank stamp reflecting the date the
bank account was opened;

Copy of proof of residential address of the representative
vendor (appointed person as per the Power of Attorney form); and

Copy of proof of physical business address.

In the case
where a representative vendor is incapacitated or terminally ill –

Power of Attorney appointing a person as a representative
vendor;

Valid original or a temporary identity document/passport/driving
licence of an appointed person and a certified copy thereof;

Original letter from the company (on the company’s letterhead)
confirming that the representative taxpayer is terminally ill;

Copy of the Memorandum of Incorporation;

Copy of the bank
statement with the original bank stamp or ABSA eStamped statement not more than
three months old that confirms the account holder's legal name, account number,
account type and branch code, where applicable, or in the case and only based on
exception where the client opened a new bank account and cannot produce a bank statement,
an original letter from the bank on the bank letterhead with the original bank stamp
reflecting the date the bank account was opened;

Copy of proof of residential address of the representative
taxpayer (appointed person as per the Power of Attorney form); and

Copy of proof of physical business address

In the case of
a company in liquidation –

Copy of the Memorandum of Incorporation;

Letter of appointment signed and stamped by the Master of the
High Court;

Valid original or a temporary identity document/passport/driving
licence of the liquidator and a certified copy thereof;

Copy of the bank statement with the original bank stamp or ABSA
eStamped statement not more than three months old that confirms the account
holder's legal name, account number, account type and branch code, where
applicable, or in the case and only based on exception where the client opened
a new bank account and cannot produce a bank statement, an original letter from
the bank on the bank letterhead with the original bank stamp reflecting the
date the bank account was opened; and

Copy of proof of residential address of the liquidator.

In the case where distance of the vendor from the
SARS branch is more than 200km, the following
documents are required:

Copy in respect of one of the following –

Memorandum of Incorporation in the case of a Company, or

Trust Deed together with the minutes of a
meeting specifying who is authorised to act on behalf of a Trust in the case of
a Trust, or

Partnership / Joint Venture Agreement in the case of a Partnership
or Joint Venture; or

Foreign Donor Agreement between the applicable
country and South Africa in the case of a Foreign Donor Funded Project;

Copy of the bank statement with the original bank stamp or ABSA
eStamped statement not more than three months old that confirms the account
holder's legal name, account number, account type and branch code, where
applicable, or in the case and only based on exception where the client opened
a new bank account and cannot produce a bank statement, an original letter from
the bank on the bank letterhead with the original bank stamp reflecting the
date the bank account was opened;

Copy of proof of residential address of a vendor or
representative vendor,

Copy of proof of physical business address of a vendor;

Letter of appointment from the vendor where the request is
received from the representative;

Power of Attorney (POA) where request is received from the Tax
practitioner or requestor with a mandate.

Scenario 2 - Companies Income Tax:

The following are exceptional circumstances
and the relevant material which must be presented in the case of Companies Income Tax:

In the case where a representative taxpayer is
temporarily outside the Republic

Power of Attorney appointing a person as a
representative/representative taxpayer;

Valid original or a temporary ID/passport/driving licence of an
appointed person and a certified copy thereof;

Original letter from the company (on the company’s letterhead)
confirming that the representative/representative taxpayer is temporarily outside
the Republic;

Copy of the Memorandum of Incorporation;

Copy of the bank statement with the original bank stamp or ABSA
eStamped statement not more than three months old that confirms the account
holder's legal name, account number, account type and branch code, where
applicable, or in the case and only based on exception where the client opened
a new bank account and cannot produce a bank statement, an original letter from
the bank on the bank letterhead with the original bank stamp reflecting the
date the bank account was opened;

Copy of proof of residential address of the representative
taxpayer (appointed person as per the Power of Attorney); and

Copy of proof of physical business address of the taxpayer.

In the case where a representative taxpayer is
incapacitated or terminally ill

Power of Attorney appointing a person as a representative
taxpayer;

Valid original or a temporary ID/passport/driving licence of an
appointed person and a certified copy thereof;

Original letter from the company (on the company’s letterhead)
confirming that the representative taxpayer is incapacitated or terminally ill;

Copy of the Memorandum of Incorporation;

Copy of the bank statement with the original bank stamp or ABSA
eStamped statement not more than three months old that confirms the account
holder's legal name, account number, account type and branch code, where
applicable, or in the case and only based on exception where the client opened
a new bank account and cannot produce a bank statement, an original letter from
the bank on the bank letterhead with the original bank stamp reflecting the
date the bank account was opened;

Copy of proof of residential address of the representative
taxpayer (appointed person as per the Power of Attorney); and

Copy of proof of physical business address of a taxpayer.

In the case of a company which is under
liquidation:

Copy of the Memorandum of Incorporation;

Letter of appointment signed and stamped by the Master of the
High Court;

Valid original or a temporary ID/passport/driving licence of the
liquidator and a certified copy thereof;

Copy of the bank statement with the original bank stamp or ABSA
eStamped statement not more than three months old that confirms the account
holder's legal name, account number, account type and branch code, where
applicable, or in the case and only based on exception where the client opened
a new bank account and cannot produce a bank statement, an original letter from
the bank on the bank letterhead with the original bank stamp reflecting the
date the bank account was opened; and

Copy of proof of residential address of the liquidator.

In the case where distance of the public
officer/company from the SARS branch is more than 200km, the following documents
are required:

Copy of the Memorandum of Incorporation;

Valid original or a temporary identity document/passport/driving
licence of the taxpayer (Public officer/Representative taxpayer) and a
certified copy thereof;

Copy of the bank statement with the original bank stamp or ABSA
eStamped statement not more than three months old that confirms the account
holder's legal name, account number, account type and branch code, where
applicable, or in the case and only based on exception where the client opened
a new bank account and cannot produce a bank statement, an original letter from
the bank on the bank letterhead with the original bank stamp reflecting the
date the bank account was opened;

Copy of a proof of residential address of the taxpayer (Public
officer/Representative taxpayer),

Copy of proof of physical business address,

Letter of appointment from the company where the request is
received from the representative,

Power of Attorney (POA) where the request is received from the
Tax practitioner or requestor with a mandate.

WHY REGISTER WITH SAIT?

Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.